This study attempts to investigate the major antecedent factors that influence manufacturing SMEs intentions toward the implementation of supplier development activities in Iranian SMEs. In order to achieve this objective, the research constructs were developed. The conceptual framework underlying this study was based on the theories of supplier development activities and social capital.  These...

The main objective of this article is to describe and explain the utilization of Strategic Management Accounting Techniques (SMATs) in Iranian various firms. For this, a survey was carried out using questionnaires provided for the seventy-five Chief Executive Officers in productive and services firms. Data gathered from respondents about the usage rate of SMATs based on the five-point Likert sc...

The goal of this paper is to enable readers to better “design” successful transitions that move Science and Technology or Research and Development (S&T/R&D) technologies and systems into operational capabilities for users. Transitions from S&T/R&D into acquisition and operations are challenging and critical to providing capabilities to end users. Two historical examples, the Global Positioning ...

this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

The purpose of the present study is to investigate the relationship between intellectual capital (human capital efficiency, customer capital efficiency, and structural capital efficiency) and economic value added of the listed companies on the Tehran Stock Exchange (TSE). The population includes 39 firms selected through systematic sampling. The data is collected from the audited financial stat...

Pericentrin pivotal in primary cilia he centrosome protein pericentrin acts as an anchor for primary cilia formation in human cells, according to a report by Jurczyk et al. (page 637). The finding further unites the centrosome and primary cilia, both of which are based around centri-oles, and both of which use pericentrin as an anchor for other proteins. The authors show that pericentrin is loc...

In this research using theoretical predictions from a real option-based investment framework, the present study aims to examine the effects of stock returns volatilities on changes of working capital accruals of firms. In addition, the moderating effect of variables such as, life cycle and ownership structure on the relationship between stock return volatilities and working capital accruals is ...

despite several authors having studied the strategic approach to environmental orientation and,considering that environmental proactivity is emerging in business strategy, it still remains unclear which realactions influence a firm’s environmental orientation. an empirical analysis of a sample of 126 spanish companies shows that firms’ actions are explained as training, information and divulgat...

This study isolated the effects of acquisitions on the long term risk-return performance of acquiring firms involved in related and unrelated diversifying acquisitions. Confounding effects of multiple acquisitions were controlled by studying only those firms that were involved in a single major acquisition over a ten year period surrounding the acquisition date. Acquisitions did not improve the...